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8 Cards in this Set
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- Back
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Corruption Perceptions Index (CPI) |
korean philosophy stressing harmony among unequals, loyalty to parents and authority figures, and superiors being responsible for the well-being of subordinates |
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Ponzi scheme |
a type of fraud, also called a pyramid scheme, in which money received from later investors is used to provide returns to earlier investors, thus giving an appearance of a profitable investment |
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Ethics |
the branch of philosophy that addresses the values pertaining to human behavior, with regard to the “rightness” and “wrongness” of actions and to the “goodness” and “badness” of the intent and results of such actions |
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mark to market accounting |
accounting practices that update the value of an asset to its current market levels |
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Internal controls |
a system of rules and procedures designed to ensure the accuracy and reliability of financial and accounting information |
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integrity |
adherence to moral and ethical principles; soundness of moral character; honesty. As a practical matter, a person of integrity knows what is right and has the courage to do it |
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Foreign Corrupt Practices Act |
a U.S. federal law that consists of two parts: an anti-bribery provision and a requirement to maintain an adequate internal control system over financial books and records |
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Corporate social responsibility (CSR) |
a company’s obligations to society, including the welfare of people and places affected by company activities |
